https://www.taxtmi.com/caselaws?id=241608 The dispute concerned whether complete waiver of pre-deposit was justified in a demand arising from transfer of goodwill connected with trademark licensing. The defined scope of "Intellectual Property Right" and "Intellectual Property Service" under the Finance Act, 1994 was examined, and the arrangement was treated prima facie as involving assignment of goodwill with the trademark and payment attributable to the right to use the trademark for a fixed period. On that basis, a case for full waiver was not established. Complete waiver of pre-deposit was declined, and only partial interim relief was granted with conditional deposit and stay of recovery for the balance pending appeal. en-us Mon, 18 Feb 2013 00:00:00 +0530 Tue, 21 Feb 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241608 The dispute concerned whether complete waiver of pre-deposit was justified in a demand arising from transfer of goodwill connected with trademark licensing. The defined scope of "Intellectual Property Right" and "Intellectual Property Service" under the Finance Act, 1994 was examined, and the arrangement was treated prima facie as involving assignment of goodwill with the trademark and payment attributable to the right to use the trademark for a fixed period. On that basis, a case for full waiver was not established. Complete waiver of pre-deposit was declined, and only partial interim relief was granted with conditional deposit and stay of recovery for the balance pending appeal. Case-Laws Service Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241608